Inavata Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 11521310 (England and Wales)

FINANCIAL STATEMENTS

FOR THE PERIOD

1 JULY 2025 TO 31 MARCH 2026

FOR

INAVATA LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

M Andeweg-Kleijburg

K D Betham

REGISTERED OFFICE:

Curriers Close

Canley

Coventry

West Midlands

CV4 8AW

REGISTERED NUMBER:

11521310 (England and Wales)

AUDITORS:

Dafferns Audit Limited

Chartered Accountants

Statutory Auditor

One Eastwood

Harry Weston Road

Binley Business Park

Coventry

CV3 2UB

CURRENT ASSETS

Stocks

30

994

Debtors

5

8,133

7,627

Cash at bank

107,155

137,174

115,318

145,795

CREDITORS

Amounts falling due within one year

6

61,345

104,539

NET CURRENT ASSETS

53,973

41,256

TOTAL ASSETS LESS CURRENT
LIABILITIES

53,973

41,256

CAPITAL AND RESERVES

Called up share capital

7

1

Retained earnings

53,972

41,255

SHAREHOLDERS' FUNDS

53,973

41,256

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 5 June 2026 and were signed on its behalf by:

M Andeweg-Kleijburg - Director

1.	STATUTORY INFORMATION

Inavata Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Change in financial period end

In 2025, Gallagher Group Limited acquired the full shareholding of Gallagher Europe B.V. Limited, the previous ultimate parent company of Inavata Limited. In order to align the reporting period of Inavata Limited with the Group's accounting reference date, the board approved a change in shortening the financial year end of Inavata Limited from 30 June 2026 to 31 March 2026.

As a result, the current financial statements are prepared for the 9 month period 1 July 2025 to 31 March 2026. Consequently, the comparative amounts presented in the statement of income and retained earnings, and related notes are not entirely comparable to the amounts shown for the current period.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer, typically on dispatch of the goods.

Income arising from recharged services to group entities is recognised within turnover.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments

Basic financial instruments in debtors and creditors with no stated interest rate, and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the income statement in other administrative expenses.

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was NIL (2025 - NIL).

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Trade debtors

8,133

7,627

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Trade creditors

18,405

15,965

Amounts owed to group undertakings

7,114

40,451

Tax

4,239

3,766

VAT

26,252

39,857

Accrued expenses

5,335

4,500

61,345

104,539

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

1

Ordinary

1

8.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Emily Ball-Goldfinch ACA (Senior Statutory Auditor)

for and on behalf of Dafferns Audit Limited

9.	ULTIMATE PARENT COMPANY

The company's immediate parent company is Elephant B.V. a company incorporated in the Netherlands, registered address Bornholmstraat 62 A, 9723 AZ Groningen, the Netherlands. At 31 March 2026, the smallest group in which the results of the company are consolidated is that headed by Gallagher Europe B.V.

The ultimate controlling party and company is Gallagher Holdings Limited, a company incorporated in New Zealand. At 31 March 2026, the largest group in which the results of the company are consolidated is that headed by Gallagher Holdings Limited.

Copies of the consolidated financial statements are available from Gallagher Holdings Limited, 181 Kahikatea Drive, Melville, Hamilton, 3206.

10.	RELATED PARTY DISCLOSURES

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.